Us New Zealand Social Security Agreement

Double taxation may also apply to U.S. citizens and residents who work for foreign subsidiaries of U.S. companies. This is likely the case when a U.S. company has followed the usual practice of entering into an agreement with the Treasury, pursuant to Section 3121(l) of the Internal Income Code, in order to provide social security coverage to U.S. citizens and residents employed by the subsidiary. In addition, U.S. citizens and residents who are self-employed outside the U.S. are often subject to a dual social security requirement, as they remain insured under the U.S. program, even if they do not have a business activity in the United States. Applications must contain the name and address of the employer in the United States and the other country, the worker`s full name, place and date of birth, citizenship, U.S. and foreign social security numbers, place and date of hiring, and the start and end date of the overseas operation.

(If the employee works for a foreign subsidiary of the U.S. company, the application should also indicate whether the U.S. For employees of the related company, social security coverage has been agreed pursuant to Section 3121(l) of the Domestic Revenue Code.) Self-employed persons should indicate their country of residence and the nature of their self-employment.